Climate Disclosure Standards Board (CDSB)

CDSB (Climate Disclosure Standards Board) (green)

The Climate Disclosure Standards Board (CDSB) was founded at the World Economic Forum (WEF) annual meeting in 2007. CDSB was a consortium of global business and environmental organisations, including CDP (formerly the Carbon Disclosure Project), CERES, The Climate Group, The Climate Registry (TCR), The International Emissions Trading Association (IETA), World Council for Business and Sustainable Development (WCBSD), World Economic Forum (WEF) and World Resources Institute (WRI).

CDSB stated mission was to "promote and advance climate change-related disclosure in mainstream reports through the development of a global framework for corporate reporting on climate change".

CDSB produced a climate change reporting reporting framework ('CDSB Framework'). Initially focused on risks and opportunities that climate change presents to an organisation's strategy, financial performance and condition, the framework was expanded to encompass other types of environmental information related to climate change, in particular information about water and forest risk commodities.

On 31st January 2022, the CDSB was consolidated into the IFRS Foundation to support the work of the newly established International Sustainability Standards Board (ISSB)

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